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Overselling the economic efficiency gains from shifting the tax mix towards consumption taxes
Spiro, Peter S. - In: Public finance and management : PFM 17 (2017) 3, pp. 207-234
Persistent link: https://www.econbiz.de/10011897341
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Measuring the burden of indirect taxation including consumption tax in Japan by income group
Adachi, Yoshimi; Uemura, Toshiyuki; Saitoh, Yurie - In: Public finance and management : PFM 17 (2017) 3, pp. 235-258
Persistent link: https://www.econbiz.de/10011897345
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A narrative account of income and consumption tax changes in the United Kingdom 1973-2009
Nguyen, Anh D. M.; Onnis, Luisanna; Rossi, Raffaele - 2017
Persistent link: https://www.econbiz.de/10011897617
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Literature review on importing tax policy of China's luxury goods
Sun, Danyang - In: Modern economy 9 (2018) 3, pp. 510-527
Persistent link: https://www.econbiz.de/10011870478
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International prospects for consumption-based direct taxes : a guided tour
McLure, Charles E. - In: Tax reform in the 21st Century : a volume in memory of …, (pp. 51-72). 2009
Persistent link: https://www.econbiz.de/10014563560
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Studying a sin tax scheme with multiple reforms lessons for consumption taxation
Kosonen, Tuomas; Jysmä, Sami; Savolainen, Riikka - 2024
Persistent link: https://www.econbiz.de/10014581518
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More and cheaper haircuts after VAT cut? : on the efficiency and incidence of service sector consumption taxes
Kosonen, Tuomas - In: Journal of public economics 131 (2015), pp. 87-100
Persistent link: https://www.econbiz.de/10011433646
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VAT do you eat? : green consumption taxes and firms' market share
Zerwer, Kira - In: Journal of agricultural economics : JAE 75 (2024) 2, pp. 504-523
Persistent link: https://www.econbiz.de/10014537113
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The reform of indirect taxation : VAT and excises
Sánchez Maldonado, José - In: Fiscal reform in Spain : accomplishments and challenges, (pp. 291 - 381). 2007
Persistent link: https://www.econbiz.de/10014558113
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Improving Consumption-Based Tax Compliance
Chattha, Muhammad Khudadad; Fadilla, Raka Rizky; Soko, … - 2023
This paper studies the impact of point of sale technology adoption on local tax compliance by firms. The paper exploits administrative data on monthly restaurant and hotel tax payments in the Indonesian districts of West Manggarai and Gorontalo and combines this with information on the point of...
Persistent link: https://www.econbiz.de/10014580069